https://www.taxtmi.com/caselaws?id=371867 The Tribunal allowed the appeals, holding that Section 194-IA provisions were inapplicable as the purchase consideration for each transferee was below the threshold. Consequently, the additions made by the AO were deleted, and the appeals were allowed for all four parties with a decision pronounced on 10-12-2018. en-us Mon, 10 Dec 2018 00:00:00 +0530 Thu, 13 Dec 2018 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371867 The Tribunal allowed the appeals, holding that Section 194-IA provisions were inapplicable as the purchase consideration for each transferee was below the threshold. Consequently, the additions made by the AO were deleted, and the appeals were allowed for all four parties with a decision pronounced on 10-12-2018. Case-Laws Income Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371867